Title:Pareto-efficient tax breaksAuthor(s):KOEHNE, Sebastian; SACHS, DominikDate:2016Type:Working PaperSeries/Number:CESifo Working Paper; 2016/6147Abstract:We analyze Pareto-efficient tax breaks for work-related expenses in a Mirrleesian environment. Individuals are heterogenous in their ability. In addition to a labor-leisure choice, they decide how to spend their money ...